{"id":2852,"date":"2021-01-07T07:56:29","date_gmt":"2021-01-07T07:56:29","guid":{"rendered":"https:\/\/dsn.co.id\/staging\/\/gcg\/post\/internal-control-system\/"},"modified":"2021-02-03T18:54:05","modified_gmt":"2021-02-03T18:54:05","slug":"sistem-pengendalian-internal","status":"publish","type":"post_gcg","link":"https:\/\/dsn.co.id\/id\/gcg\/post\/sistem-pengendalian-internal\/","title":{"rendered":"Sistem Pengendalian Internal"},"content":{"rendered":"\n<ol class=\"wp-block-list\" start=\"1\"><li>Direksi mengembangkan sistem pengendalian internal Perusahaan agar dapat berfungsi secara efektif untuk mengamankan investasi dan aset Perusahaan. Sistem pengendalian internal yang dikembangkan meliputi hal-hal sebagai berikut:<ul><li>Lingkungan pengendalian internal yang disiplin dan terstruktur dalam Perusahaan;<\/li><li>Pengkajian dan pengelolaan risiko usaha, yaitu suatu proses untuk mengidentifikasi, menganalisis, menilai dan mengelola risiko usaha yang relevan;<\/li><li>Sistem informasi dan komunikasi yaitu proses penyajian laporan mengenai kegiatan operasional, finansial dan ketaatan atas ketentuan dan peraturan yang berlaku pada Perusahaan;<\/li><li>Pemantauan yaitu proses penilaian terhadap kualitas sistem pengendalian internal termasuk fungsi internal audit pada setiap tingkat dan unit struktur organisasi Perusahaan;<\/li><li>Pengembangan Sistem Pengendalian Internal yang mencakup butir-butir di atas, perlu dilengkapi dengan <em>Standard Operating Procedure (SOP)<\/em> dari masing-masing butir tersebut. SOP juga ditujukan untuk menyusun rencana kerja, prosedur kerja, pencatatan, pelaporan, pembinaan personil serta <em>internal review<\/em> baik dari aspek-aspek produksi, pemasaran, keuangan serta pengembangan usaha maupun aspek lainnya.<\/li><\/ul><\/li><li>Internal Audit membantu Direksi dalam melaksanakan audit intern keuangan dan operasional Perusahaan serta menilai pengendalian, pengelolaan dan pelaksanannya serta memberikan saran-saran perbaikan;<\/li><li>Direksi menindaklanjuti laporan hasil Unit Internal Audit;<\/li><li>Komite Audit menilai pelaksanaan kegiatan serta hasil audit yang dilakukan oleh Internal Audit, memberikan rekomendasi penyempurnaan sistem pengendalian manajemen, memastikan telah terdapatnya prosedur <em>review<\/em> yang memuaskan terhadap segala informasi yang dikeluarkan Perusahaan serta mengidentifkasi hal-hal yang memerlukan perhatian Dewan Komisaris.<\/li><\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Direksi mengembangkan sistem pengendalian internal Perusahaan agar dapat berfungsi secara efektif untuk mengamankan investasi dan aset Perusahaan. Sistem pengendalian internal yang dikembangkan meliputi hal-hal sebagai berikut: Lingkungan pengendalian internal yang disiplin dan terstruktur dalam Perusahaan; Pengkajian dan pengelolaan risiko usaha, yaitu suatu proses untuk mengidentifikasi, menganalisis, menilai dan mengelola risiko usaha yang relevan; Sistem informasi [&hellip;]<\/p>\n","protected":false},"featured_media":2083,"parent":0,"menu_order":0,"template":"","class_list":["post-2852","post_gcg","type-post_gcg","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sistem Pengendalian Internal - PT Dharma Satya Nusantara Tbk (DSNG:IJ)<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dsn.co.id\/id\/gcg\/post\/sistem-pengendalian-internal\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sistem Pengendalian Internal - PT Dharma Satya Nusantara Tbk (DSNG:IJ)\" \/>\n<meta property=\"og:description\" content=\"Direksi mengembangkan sistem pengendalian internal Perusahaan agar dapat berfungsi secara efektif untuk mengamankan investasi dan aset Perusahaan. 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